IRIS Accounts Production v23.3.1.45 SC484080 Board of Directors 1.9.22 31.8.23 31.8.23 0 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4840802022-08-31SC4840802023-08-31SC4840802022-09-012023-08-31SC4840802021-08-31SC4840802021-09-012022-08-31SC4840802022-08-31SC484080ns10:Originalns15:Scotland2022-09-012023-08-31SC484080ns14:PoundSterlingns10:Original2022-09-012023-08-31SC484080ns10:Originalns10:Director12022-09-012023-08-31SC484080ns10:Original2022-09-012023-08-31SC484080ns10:Original2023-08-31SC484080ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-31SC484080ns10:Originalns10:SmallEntities2022-09-012023-08-31SC484080ns10:Originalns10:AuditExemptWithAccountantsReport2022-09-012023-08-31SC484080ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-31SC484080ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-31SC484080ns10:Originalns10:FullAccounts2022-09-012023-08-31SC484080ns10:Original2021-09-012022-08-31SC484080ns10:Originalns10:OrdinaryShareClass12022-09-012023-08-31SC484080ns10:Originalns10:Director22022-09-012023-08-31SC484080ns10:Originalns10:RegisteredOffice2022-09-012023-08-31SC484080ns10:Original2022-08-31SC484080ns10:Originalns5:CurrentFinancialInstruments2023-08-31SC484080ns10:Originalns5:CurrentFinancialInstruments2022-08-31SC484080ns5:ShareCapitalns10:Original2023-08-31SC484080ns5:ShareCapitalns10:Original2022-08-31SC484080ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-31SC484080ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-31SC484080ns10:Originalns5:ComputerEquipment2022-08-31SC484080ns10:Originalns5:ComputerEquipment2022-09-012023-08-31SC484080ns10:Originalns5:ComputerEquipment2023-08-31SC484080ns10:Originalns5:ComputerEquipment2022-08-31SC484080ns10:Originalns10:OrdinaryShareClass12023-08-31SC484080ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-31SC484080ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-012023-08-31
REGISTERED NUMBER: SC484080 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

AMBERSTONE LIMITED

AMBERSTONE LIMITED (REGISTERED NUMBER: SC484080)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

AMBERSTONE LIMITED

COMPANY INFORMATION
for the Year Ended 31 August 2023







DIRECTORS: M E Bain
Mrs S M Bain





REGISTERED OFFICE: 16 Royal Terrace
Glasgow
G3 7NY





REGISTERED NUMBER: SC484080 (Scotland)





ACCOUNTANTS: Davidson & Workman
16 Royal Terrace
Glasgow
G3 7NY

AMBERSTONE LIMITED (REGISTERED NUMBER: SC484080)

BALANCE SHEET
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,268 643

CURRENT ASSETS
Debtors 5 26,730 43,262
Cash at bank and in hand 943,753 697,252
970,483 740,514
CREDITORS
Amounts falling due within one year 6 92,514 96,952
NET CURRENT ASSETS 877,969 643,562
TOTAL ASSETS LESS CURRENT
LIABILITIES

879,237

644,205

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 879,137 644,105
SHAREHOLDERS' FUNDS 879,237 644,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AMBERSTONE LIMITED (REGISTERED NUMBER: SC484080)

BALANCE SHEET - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2024 and were signed on its behalf by:





M E Bain - Director


AMBERSTONE LIMITED (REGISTERED NUMBER: SC484080)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Amberstone Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

AMBERSTONE LIMITED (REGISTERED NUMBER: SC484080)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 September 2022 858
Additions 1,047
At 31 August 2023 1,905
DEPRECIATION
At 1 September 2022 215
Charge for year 422
At 31 August 2023 637
NET BOOK VALUE
At 31 August 2023 1,268
At 31 August 2022 643

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Income Tax Recoverable 26,730 43,262

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Tax 64,208 68,762
Directors' loan accounts 14,526 14,111
Accrued expenses 13,780 14,079
92,514 96,952

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary 1 100 100

AMBERSTONE LIMITED (REGISTERED NUMBER: SC484080)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

8. RESERVES
Retained
earnings
£   

At 1 September 2022 644,105
Profit for the year 235,032
At 31 August 2023 879,137

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
AMBERSTONE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amberstone Limited for the year ended 31 August 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Amberstone Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Amberstone Limited and state those matters that we have agreed to state to the Board of Directors of Amberstone Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Amberstone Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Amberstone Limited. You consider that Amberstone Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amberstone Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Davidson & Workman
16 Royal Terrace
Glasgow
G3 7NY


24 January 2024